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NY 812844

July 26, 1995

CA-2-63:S:N:N6:349 812844


TARIFF NO.: 6307.90.8910

Mr. Paul Leitner
Continental Agency Inc.
135 Brea Canyon Rd
Walnut, CA 91789

RE: The tariff classification of a surgical towel from India.

Dear Mr. Leitner:

In your letter dated July 17, 1995 on behalf of A Plus International Inc. you requested a tariff classification ruling.

The submitted sample is a blue rectangular surgical towel. The towel is made of 100 percent cotton huck weave material and it measures 36.5 x 66.5 centimeters. The towel is hemmed on three sides and the fourth is a selvage edge.

In your letter you indicate that the cotton fabric for the towel is woven, bleached, and dyed in India. The rolls of fabric are then sent to China where it is cut into rectangles, hemmed, and finished. Section 12.130 (e) of the Customs Regulations (19 CFR 12.130) states in part..."An article or material usually will not be considered to be a product of a particular foreign territory or country, or insular possession of the U.S. by virtue of merely having undergone any of the following: (i) simple combing operations, labeling, pressing cleaning or dry cleaning, or packaging operations, or any combination thereof; (ii) cutting to length or width and hemming or overlocking fabrics which are readily identifiable as being intended for a particular commercial use... (v) dyeing and/or printing of fabrics or yarns..." Customs has previously held that the country of origin of surgical towels is the country where the fabric for the towels is manufactured. Similarly, in this case, we find that the Indian fabric which is cut, hemmed, and finished in China remains a product of the country where the fabric was manufactured, namely India.

The applicable subheading for the surgical towel will be 6307.90.8910, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton... surgical towels. The rate of duty will be 7 percent ad valorem.

The surgical towel falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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